{"place":"Wyoming","kind":"state","asOf":"2026-10-07","url":"https://gigaverse.ai/local/wyoming","state":{"code":"WY","name":"Wyoming","slug":"wyoming","incomeTax":{"type":"none","flatRate2026":null,"lowestRate2026":null,"topRate2026":null,"topRateStartsSingle":null,"notes":"Wyoming has no individual or corporate income tax.","source":"https://www.wyo.gov/about-wyoming"},"estimatedTax":null,"minimumWage2026":{"standard":null,"tippedCash":2.13,"tipCreditAllowed":true,"notes":"Wyoming's own minimum wage is $5.15 an hour (W.S. 27-4-202), but employers covered by the federal Fair Labor Standards Act must pay the federal $7.25. Tipped workers (more than $30 a month in tips) get at least $2.13 an hour in cash, and tips must bring them up to the applicable minimum. Tips belong to the employee (W.S. 27-4-507(a); https://wyoleg.gov/statutes/compress/title27.pdf).","source":"https://www.dol.gov/agencies/whd/state/minimum-wage/tipped"},"soleProprietorTaxes":[{"name":"Wyoming annual report license tax (LLCs and corporations)","summary":"Applies to registered entities, including LLCs, corporations, limited partnerships, and registered LLPs; a sole proprietor with no registered entity doesn't file it. The tax is due each year with the annual report, which is due in the anniversary month of the entity's formation. It is the greater of $60 or $0.0002 per dollar of assets located and employed in Wyoming, so $60 for entities with $300,000 or less in Wyoming assets.","source":"https://sos.wyo.gov/faqs.aspx?root=BUS"}],"contractorLaws":[{"name":"Unemployment and workers' comp contractor test (W.S. 27-3-104(b) and 27-14-102(a)(xxiii))","summary":"A worker paid for services is treated as an employee unless they meet all three tests. They are free from control over the details of the work, both by contract and in fact. They present themselves to the public as self-employed or an independent contractor. And they can send someone else to do the work.","source":"https://wyoleg.gov/statutes/compress/title27.pdf"},{"name":"Transportation network company driver status (2017 HB 80, W.S. Title 31, ch. 20)","summary":"Rideshare drivers are independent contractors and fall outside the Wyoming Worker's Compensation Act if four conditions hold. The company does not unilaterally set the hours they must be available and does not stop them from using other apps. It also does not bar unrelated commercial work, and both sides agree in writing that the driver is an independent contractor.","source":"https://wyoleg.gov/2017/Enroll/HB0080.pdf"},{"name":"Portable benefit accounts (SF 41, 2026; W.S. 27-1-117)","summary":"Anyone, including app-based companies and contractors themselves, may contribute to a portable benefit account for an independent contractor. The account can pay for health, income-replacement, vision, dental, life, or retirement benefits. Contributions can't be used to classify the worker as an employee, and money withheld from pay requires a written opt-in that the worker can cancel at any time. The governor signed it March 6, 2026 (Enrolled Act 30); the account provisions took effect July 1, 2026.","source":"https://wyoleg.gov/2026/Enroll/SF0041.pdf"}],"notes":"No state income tax means Wyoming has no state estimated-tax filing for self-employed people. The signing date and July 1, 2026 effective date for SF 41 come from the Wyoming Legislature's bill record (https://wyoleg.gov/Legislation/2026/SF0041)."},"stateRetirementProgram":{"state":"Wyoming","code":"WY","programName":null,"status":"none","employerMandate":null,"mandateMin":null,"keyDates":null,"covers1099":null,"selfEnroll":"n/a","sourceUrl":"https://cri.georgetown.edu/states","note":"No enacted state-facilitated program.","lastVerified":"2026-09-09"},"city":null,"guides":[{"audience":"consultants","url":"https://gigaverse.ai/local/wyoming/consultants"},{"audience":"freelancers","url":"https://gigaverse.ai/local/wyoming/freelancers"},{"audience":"content-creators","url":"https://gigaverse.ai/local/wyoming/content-creators"},{"audience":"entrepreneurs","url":"https://gigaverse.ai/local/wyoming/entrepreneurs"},{"audience":"gig-workers","url":"https://gigaverse.ai/local/wyoming/gig-workers"},{"audience":"tipped-workers","url":"https://gigaverse.ai/local/wyoming/tipped-workers"},{"audience":"tradespeople","url":"https://gigaverse.ai/local/wyoming/tradespeople"}],"disclaimer":"Educational information for 2026, not tax, legal or investment advice. Sources are cited per fact."}